<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2039056Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039056SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039056CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039056Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039056DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039056000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039056NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039056DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039056SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-46-69 - Tax on use of certain mobile telecommunications services."><meta property="og:description" content="SDLRC Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-46-69"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2039056Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69" rel="noopener"><span class="s2039056SENU">10-46-69</span></a><span xml:space="preserve" class="s2039056SENU">. </span><span class="s2039056CL">Tax on use of certain mobile telecommunications services.</span></p><p dir="ltr" class="s2039056Statute"><span class="s2039056DefaultParagraphFont">There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services must be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on July 28, 2000.</span></p><p dir="ltr" class="s2039056Normal"><span xml:space="preserve" class="s2039056000000"> </span></p><p dir="ltr" class="s2039056NoIndent"><span xml:space="preserve" class="s2039056DefaultParagraphFont-000001">Source: </span><span class="s2039056SCL">SL 2002, ch 61, § 2; SL 2016, ch 65, § 12, eff. June 1, 2016; SL 2023, ch 32, § 12.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085701Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085701SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085701CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085701Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085701DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085701000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085701DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085701SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2085701Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69"><span class="s2085701SENU">10-46-69</span></a><span xml:space="preserve" class="s2085701SENU">. </span><span class="s2085701CL">Tax on use of certain mobile telecommunications services.</span></p><p dir="ltr" class="s2085701Normal-000000"><span class="s2085701DefaultParagraphFont">There is hereby imposed a tax of four and one-half percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.</span></p><p dir="ltr" class="s2085701Normal"><span xml:space="preserve" class="s2085701000001"> </span></p><p dir="ltr" class="s2085701Normal"><span xml:space="preserve" class="s2085701DefaultParagraphFont-000002">Source: </span><span class="s2085701SCL">SL 2002, ch 61, § 2; SL 2016, ch 65, § 12, eff. June 1, 2016; SL 2023, ch 32, §§ 12, 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2039057Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039057SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039057CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039057Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039057DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039057StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039057000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039057NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039057DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039057SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-46-69.1 - Tax on use of certain mobile telecommunications services."><meta property="og:description" content="SDLRC Codified Law 10-46-69.1 - Tax on use of certain mobile telecommunications services."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-46-69.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2039057Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69.1" rel="noopener"><span class="s2039057SENU">10-46-69.1</span></a><span xml:space="preserve" class="s2039057SENU">. </span><span class="s2039057CL">Tax on use of certain mobile telecommunications services.</span></p><p dir="ltr" class="s2039057Statute"><span xml:space="preserve" class="s2039057DefaultParagraphFont">Except as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69" rel="noopener"><span class="s2039057DefaultParagraphFont">10-46-69</span></a><span class="s2039057DefaultParagraphFont">, there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:</span></p><p dir="ltr" class="s2039057StatuteNumber1"><span class="s2039057DefaultParagraphFont">(1)    Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;</span></p><p dir="ltr" class="s2039057StatuteNumber1"><span class="s2039057DefaultParagraphFont">(2)    Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or</span></p><p dir="ltr" class="s2039057StatuteNumber1"><span xml:space="preserve" class="s2039057DefaultParagraphFont">(3)    Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3" rel="noopener"><span class="s2039057DefaultParagraphFont">10-45-6.3</span></a><span xml:space="preserve" class="s2039057DefaultParagraphFont"> and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.</span></p><p dir="ltr" class="s2039057Statute"><span xml:space="preserve" class="s2039057DefaultParagraphFont">If a call center uses an exemption certificate to purchase services not meeting the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3" rel="noopener"><span class="s2039057DefaultParagraphFont">10-45-6.3</span></a><span class="s2039057DefaultParagraphFont">, the call center is liable for the applicable tax, penalty, and interest.</span></p><p dir="ltr" class="s2039057Normal"><span xml:space="preserve" class="s2039057000000"> </span></p><p dir="ltr" class="s2039057NoIndent"><span xml:space="preserve" class="s2039057DefaultParagraphFont-000001">Source: </span><span class="s2039057SCL">SL 2009, ch 47, § 7; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 13, eff. June 1, 2016; SL 2023, ch 32, § 13.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085703Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085703SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085703CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085703Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085703DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085703Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2085703Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085703000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085703DefaultParagraphFont-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085703SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2085703Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69.1"><span class="s2085703SENU">10-46-69.1</span></a><span xml:space="preserve" class="s2085703SENU">. </span><span class="s2085703CL">Tax on intrastate, interstate, or international telecommunications service--Exemptions.</span></p><p dir="ltr" class="s2085703Normal-000000"><span xml:space="preserve" class="s2085703DefaultParagraphFont">Except as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69"><span class="s2085703DefaultParagraphFont">10-46-69</span></a><span class="s2085703DefaultParagraphFont">, there is hereby imposed a tax of four and one-half percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:</span></p><p dir="ltr" class="s2085703Normal-000001"><span class="s2085703DefaultParagraphFont">(1)    Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;</span></p><p dir="ltr" class="s2085703Normal-000001"><span class="s2085703DefaultParagraphFont">(2)    Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or</span></p><p dir="ltr" class="s2085703Normal-000001"><span xml:space="preserve" class="s2085703DefaultParagraphFont">(3)    Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3"><span class="s2085703DefaultParagraphFont">10-45-6.3</span></a><span xml:space="preserve" class="s2085703DefaultParagraphFont"> and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.</span></p><p dir="ltr" class="s2085703Normal-000002"><span xml:space="preserve" class="s2085703DefaultParagraphFont">If a call center uses an exemption certificate to purchase services not meeting the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3"><span class="s2085703DefaultParagraphFont">10-45-6.3</span></a><span class="s2085703DefaultParagraphFont">, the call center is liable for the applicable tax, penalty, and interest.</span></p><p dir="ltr" class="s2085703Normal"><span xml:space="preserve" class="s2085703000003"> </span></p><p dir="ltr" class="s2085703Normal"><span xml:space="preserve" class="s2085703DefaultParagraphFont-000004">Source: </span><span class="s2085703SCL">SL 2009, ch 47, § 7; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 13, eff. June 1, 2016; SL 2023, ch 32, §§ 13, 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2039058Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039058SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039058CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039058Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039058DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039058000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039058NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039058DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039058SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-46-69.2 - Tax on ancillary services."><meta property="og:description" content="SDLRC Codified Law 10-46-69.2 - Tax on ancillary services."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-46-69.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2039058Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69.2" rel="noopener"><span class="s2039058SENU">10-46-69.2</span></a><span xml:space="preserve" class="s2039058SENU">. </span><span class="s2039058CL">Tax on ancillary services.</span></p><p dir="ltr" class="s2039058Statute"><span class="s2039058DefaultParagraphFont">There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services.</span></p><p dir="ltr" class="s2039058Normal"><span xml:space="preserve" class="s2039058000000"> </span></p><p dir="ltr" class="s2039058NoIndent"><span xml:space="preserve" class="s2039058DefaultParagraphFont-000001">Source: </span><span class="s2039058SCL">SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, § 14.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-69 - Tax on use of certain mobile telecommunications services.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085705Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085705SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085705Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085705DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2085705Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-69.2"><span class="s2085705SENU">10-46-69.2</span></a><span xml:space="preserve" class="s2085705SENU">. </span><span class="s2085705CL">Tax on ancillary services.</span></p><p dir="ltr" class="s2085705Normal-000000"><span class="s2085705DefaultParagraphFont">There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.</span></p><p dir="ltr" class="s2085705Normal"><span xml:space="preserve" class="s2085705000001"> </span></p><p dir="ltr" class="s2085705Normal"><span xml:space="preserve" class="s2085705DefaultParagraphFont-000002">Source: </span><span class="s2085705SCL">SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, §§ 14, 19.</span></p></div></body></html>